TB MC Qu. 4B-37 (Static) San Juan Minerals (SJM) has two service departments... San Juan Minerats (SJM) has two service departments and two operating departments. Operating doto for these departments for last year ace as follows: Costs of the Maintenance Department are allocoted on the basis of machine hours. Cofeteria costs are allocated on the basis of number of employees SJM does not distingulsh between variabie and fixed overhead costs Assuming that S.M allocates service department costs using the direct method, the total cost allocated from Cafeteria to Mining would be closest to: Mutiple Choice $21,687 Assuming that SUM allocates service department costs using the direct method, the total cost allocated from Cafeteria to Mining would be closest to: Mutiple Choice $21,687 $15,750 $23,684 $22,500